Mariska Regina
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as Mariska Regina
Global Accounting Vol. 3 No. 1 (2024): Global Accounting : Jurnal Akuntansi
Publisher : Fakultas Bisnis

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Abstract

Tujuan dari penelitian ini yaitu guna menguji pengaruh Ukuran Perusahaan, Intensitas Persediaan, Intensitas Aset Tetap, dan Profitabilitas terhadap Manajemen Pajak pada perusahaan sub sektor makanan dan minuman yang terdaftar di BEI periode 2018-2022. Metode untuk penarikan sampel menggunakan purposive sampling dengan total 50 sampel yang diperoleh dari 10 perusahaan yang dijadikan sampel dengan periode penelitian selama 5 tahun. Metode analisis data yang dipakai yaitu regresi linier berganda menggunakan perangkat lunak SPSS versi 26. Menurut uji yang telah dilakukan ini didapatkan hasil bahwa ukuran perusahaan dan intensitas persediaan berpengaruh signifikan terhadap manajemen pajak, sedangkan intensitas aset tetap dan profitabilitas tidak berpengaruh signifikan terhadap manajemen pajak. Dan ukuran perusahaan, intensitas persediaan, intensitas aset tetap, dan profitabilitas secara simultan berpengaruh signifikan terhadap manajemen pajak.
CLUSTERING VALUE OF SMAN 1 SUMENEP STUDENT REPORTS USING K-MEANS METHOD Mariska Regina; Fanni Silvana
IJCONSIST JOURNALS Vol 4 No 1 (2022): September
Publisher : International Journal of Computer, Network Security and Information System

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/ijconsist.v4i1.76

Abstract

Education is the basis for the formation of human character. There are two types of education in schools, namely formal education and extracurricular education. Extracurricular activities are additional activities that are usually carried out outside school hours. The existence of this extracurricular activity helps students to develop their talents and potential. This research was conducted at SMA Negeri 1 Sumenep which facilitates 23 extracurricular activities for its students. Based on these activities, there are 72 students as a dataset. This study determines the grouping of extracurricular selection using the K-Means Clustering method. This method is expected to provide an understanding of the grouping of students according to their interests and potential based on the extracurricular options they choose. The results obtained are 3 clusters, namely the category of bad, good and very good with a value of 76.12 each. 85.25 and 79.43. Based on the three clusters formed with centroid points C0 (3.8, 77.9), C1 (1.4, 87.4), and C2 (1.8, 82.4).